国外纵向税收外部性理论研究述评

被引：3

作者：

马恩涛

机构：

[1] 山东经济学院

来源：

经济评论 | 2008年 / 05期

关键词：

税收竞争; 横向外部性; 纵向外部性;

D O I：

10.19361/j.er.2008.05.020

中图分类号：

F810.42 [税收];

学科分类号：

摘要：

相对于横向税收外部性强调同一层级政府间税收调整所造成的相互影响,纵向税收外部性强调不同层级政府间税收调整由于税基交迭所导致的交互作用。综合国外相关文献,对纵向税收外部性的理论研究主要围绕着外部性实施主体政府的善恶假设、联邦或中央政府与州或地方政府间税收调整的交互影响、横向税收外部性和纵向税收外部性二者之间力量的大小和方向的对比以及纵向税收外部性的数量检验和矫正措施等展开。借鉴其研究结论和政策措施,该理论有助于中国正确制定税收政策和不断完善财政分级体制。

引用

页码：147 / 153

页数：7

共 12 条

[1]

Horizontal and vertical indirect tax competition: Theory and some evidence from the USA[J] . M.P. Devereux,B. Lockwood,M. Redoano.Journal of Public Economics . 2006 (3)

[2]

Vertical versus horizontal tax externalities: An empirical test[J] . Marius Brülhart,Mario Jametti.Journal of Public Economics . 2006 (10)

[3]

Tax Competition between Unitary and Federal Countries[J] . Lisa Grazzini,Alessandro Petretto.Economics of Governance . 2006 (1)

[4] Tax competition in federations and the welfare consequences of decentralization [J].

Keen, MJ ;

Kotsogiannis, C .

JOURNAL OF URBAN ECONOMICS, 2004, 56 (03) :397-407

[5] Does federalism lead to excessively high taxes? [J].

Keen, MJ ;

Kotsogiannis, C .

AMERICAN ECONOMIC REVIEW, 2002, 92 (01) :363-370

[6]

Tax Policy Coordination, Vertical Externalities, and Optimal Taxation in a System of Hierarchical Governments[J] . William H. Hoyt.Journal of Urban Economics . 2001 (3)

[7]

Vertical income tax externalities and fiscal interdependence: evidence from the US[J] . álex Esteller-Moré,Albert Solé-Ollé.Regional Science and Urban Economics . 2001 (2)

[8] Tax structure in a federation [J].

Goodspeed, TJ .

JOURNAL OF PUBLIC ECONOMICS, 2000, 75 (03) :493-506

[9]

Vertical externalities in tax setting: evidence from gasoline and cigarettes[J] . Timothy J. Besley,Harvey S. Rosen.Journal of Public Economics . 1998 (3)

[10]

Efficiency and the optimal direction of federal-state transfers[J] . Robin Boadway,Michael Keen.International Tax and Public Finance . 1996 (2)

← 1 2 →